Time Inc. and its
subsidiaries and affiliated companies State of Colorado
Sales & Use Tax Information

-Time Inc., Time Consumer Marketing and its subsidiaries
and affiliated companies are not obligated to, and do not, collect Colorado sales tax;

-the purchaser of product is subject to Colorado sales tax
unless you are specifically exempt from taxation;

-the purchase of the product is not exempt merely
because it is made over the Internet or other remote means;

-the State of Colorado
law requires that the purchaser file a sales/use tax return at the end of each
year reporting all of the purchases that were not taxed and pay tax on those
purchases;

-the State of Colorado law may require sellers that do not collect Colorado sales tax to provide the Colorado
Department of Revenue with the total amount of all purchasers' purchases at the
end of the year, but we have chosen not to do so because we want to ensure the
privacy of our transactions. In any event you are liable for the Colorado sales and use
tax even if we do not provide notice to you or the report to the Department;
and

-details on how to file a sales
tax return (which is the purchasers' obligation) may be found at the Colorado
Department of Revenue's web site, www.taxcolorado.com.